Judgment Search Results Home > Cases Phrase: indian stamp act 1899 section 74 powers to make rules relating to sale of stamps Page 1 of about 587 results (0.244 seconds)

Life Insurance Corporation Of India Vs. The State Of Rajasthan State O ...

Court : Supreme Court of India

..... court in vvs rama sharma (supra) 28 interpretated rule 115a of the up stamp rules, 194232 (these rules were framed by the state government pursuant to rule- making powers given to states under sections 74 and 75 of the indian stamp act, 189933) read with the provisions of the indian stamp act, 1899.34 it was held that since the stamp rules have been framed under the central act, their scope is only to the extent provided in sections 74 and 75 and they cannot circumvent the provisions of the central act.35 in these facts, this court held that the ..... in that schedule, which, not having been previously executed by any person, is executed out of india on or after that day, relates to any property situate, or to any matter or thing done or to be done, in india and is received in india: schedule i of the central act, as adapted to the state of rajasthan, reads as follows: schedule i stamp duty on instruments (see section3) [in this schedule, given under the indian stamp act, 1899, only those articles are reproduced for which no specific provision is made in the rajasthan amending ..... powers to make rules relating to sale of stamps. ..... further, the letter also stated that these stamps are central government property and their supply and sale is not related to the state government. .....

V.V.S. Rama Sharma and ors. Vs. State of U.P. and ors.

Court : Supreme Court of India

Reported in : AIR2009SC3258; JT2009(6)SC19; 2009(5)SCALE517; (2009)7SCC234

..... rule making power has been given to the states under section 74 and 75 of the stamp act which deals with `power to make rules relating to sale of stamps' and `power to make rules generally to carry out act' respectively. ..... in the said writ petitions the appellants herein challenged the fir registered against them under sections 420 and 409 of the indian penal code, 1860 (in short `ipc') and under sections 64 and 69 of the indian stamp act, 1899 (in short `stamp act').3. ..... - (1) except as otherwise provided by the indian stamp act, 1899 or by these rules-(i) all duties with which any instrument is chargeable shall be paid and such payment shall be indicated on such instrument by means of stamps issued by the government for the purposes of the act, and(ii) a stamp which by any word or words on the face of it is appropriated to any particular kind of instrument shall not be used for an instrument of any other kind. ..... indicating the payment of duty with which instruments are chargeable, namely:(a) impressed stamps, that is to say stamped papers bearing the words `indian non- judicial' printed thereon, which have been sold by a person duly authorised in that behalf as hereafter provided to any person for his use in accordance with these rules:provided that no stamp shall be deemed to be sold unless it is clearly bears the name and address of the authorised vendor thereof and of the person to whom .....

The Inspector General of Registration Vs. K.P.Kadar Hussain

Court : Chennai

..... in view of the above discussion, our conclusions are as under: (1) on a correct interpretation of the provisions of section 47a read with section 2(16a) of the indian stamp act, 1899 as applicable to the state of west bengal and the west bengal stamp (prevention of undervaluation instruments) rules, 2001, the sale conducted by the court or conducted by the court through its officers which qualifies to be an open market sale as contemplated in section 2(16b) of the act cannot be the subject matter of exercise of powers by the registering authority under sub-sections (1) & (2) of section 47a of the act. ..... hence, even if the property at a court sale does not fetc.the highest or best available price, if there are other pieces of evidence of market value of similar properties available in the area, while exercising the powers under section 47a(1)(2) read with section 2 (16b) of the act and rule 3 of the undervaluation rules of 2001 in relation to a private sale, the registering officer can always consider the other sale instances or any other material reflecting higher value of the property. ..... which had a huge claim and was not a party, and the litigious sequel at the judgment debtor's instance have 'scare' value in inhibiting intending buyers from coming forward with the best offers.businessmen make uncanny calculations before striking a bargain and that circumstance must enter the judicial verdict before deciding whether a better price could be had by a postponement of the .....

Bhupendra Singh Vs. Board of Revenue U P

Court : Allahabad

..... xxi, r.94 in respect of any sale held after the first day of april, 1879, shall be drawn up upon a stamp paper of the value required by section 3 clause (a) and article 18 of the 1st schedule and section 35 of the indian stamp act (no.ii of 1899) as amended in its application to uttar pradesh. ..... section 35 of the indian stamp act, makes it clear that no instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties, authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped. ..... zamindari abolition rules relating to sales made by the collector is an exception to the rule that no title passes by the sale certificate in view of the deeming clause contained in this provision that the sale certificate issued in respect of sales made for recovery of land revenue 'is a valid transfer of such property. ..... it is indeed no doubt true that the official liquidator has been conferred with the power of sale under section 457 of the companies act and therefore one requirement of article 18 that the officer selling by public auction must be so empowered is satisfied. ..... it was further alleged that the sub-registrar had no jurisdiction to make any objection in respect of the sale made in the auction by the court nor there is any power to increase the stamp duty. .....

Govt. Of Nct of Delhi Vs. Union of India

Court : Supreme Court of India

..... .br./div.com/hq/2014- in exercise of the powers conferred by sub-section(3) of section 27 the indian stamp act, 1899 (2 of 1899) and rule 4 of the delhi stamp (prevention of under - valuation of instruments) rules, 2007 read with the ministry of home affairs, ..... total number of members in the legislative assembly, with the chief minister at the head to aid and advise the lieutenant governor in the exercise of his functions in relation to matters with respect to which the legislative assembly has power to make laws, except in so far as he is, by or under any law, required to act in his discretion: provided that in the case of difference of opinion between the lieutenant governor and his ministers on any matter, the lieutenant governor shall refer it to the ..... lt. governor of the national capital territory of delhi, hereby revises and notifies the minimum rates for the purposes of chargeability of stamp duty on the instruments related to sale/transfer of agriculture land under the provisions of the said act, as per details given below:- srl no.district for rates agricultural land .....

Suresh Bafna, Proprietor, Mansi Mercantile Co. Vs. Inspector General o ...

Court : Chennai

Reported in : AIR2004Mad355

..... indian stamp act, 1899 has been engrafted in the statute book to consolidate and amend the law relating to stamps. ..... it is further submitted that in view of this parties who are proprietors of some priorietorship, institutions, firms, companies are given the option to adopt double the value and pay the stamp duty without reference under section 47-a of the indian stamp act, 1899. ..... which is relied upon by the first respondent in the counter affidavit cannot be a law and by such a direction or circular no tax shall be levied or collected in excess of 12% advalorem in respect of conveyance as seen from schedule i entry 23 read with section 3 of the indian stamp act. ..... viii provides for supplemental provisions such as power to make rules, publication of rules, delegation of certain powers.21. ..... the sale consideration paid to the vendor, market value as estimated by the purchaser in the deeds of conveyance, the deficit stamp duty paid under section 42 of the indian stamp act as per the endorsement on the reverse side of the page are as set out as hereunder ..... the deficit stamp duty has been remitted under section 41 of the stamp act and a certificate has been affixed accordingly. ..... section 3 of the stamp act stipulates that instrument shall be chargeable with duty of amount indicated in the schedule, is the appropriate ..... iii) whether the respondent has the authority to collect stamp duty at the rate of 24% and registration fee of 2% on the sale deeds merely because the purchaser is a firm or a .....

Property Association of Baptist Churches Vs. Sub-registrar and ors.

Court : Andhra Pradesh

Reported in : 2003(4)ALD671; 2004(1)ALT174

..... also stated that when the documents were presented in the month of february, 2001, they were kept pending due to deficiency in the stamp duty, that the documents were referred to the collector (district registrar) under section 47a of the indian stamp act, 1899 for determination of the market value. ..... is opposed on the ground that the 1st respondent has no jurisdiction to refuse the registration of documents, if they are in accordance with the provisions of indian stamp act, 1899 and the registration act, 1908. ..... on section 58 of the andhra pradesh rules under the registration act, 1908 (for brevity 'the rules'). ..... to know this, the petitioner-society filed an application under section 3(3) of the andhra pradesh rights in land and pattedar pass books act before the revenue divisional officer, jangaon division, warangal district ..... also stated that the 1st respondent has no power or jurisdiction to enquire into or the validity of the document in question, the question of title of the executant and other related issues. ..... petitioner makes a very vague averment as to the persons, who executed the registered sale deeds and as to the persons, who are vendees of such sale deeds. ..... herein a reference be made to rule 58 of the rules, which reads as under: 'rule.58:- it forms no part of registering officer's duty to enquire into the validity of a document brought to him for registration or to attend to any written or verbal protest against the registration of a document based on the ground that the .....

K. Bhaskaram and anr. Vs. Mohammad Moulana and ors.

Court : Andhra Pradesh

Reported in : AIR2005AP524; 2006(1)ALD102; 2005(6)ALT670

..... upwards, to or in immovable property; any decree or order or award or a copy thereof passed by a civil court on consent of the defendants or on circumstantial evidence but not on the basis of any instrument which is admissible in evidence under section 35 of the indian stamp act, 1899, such as registered title deed produced by the plaintiff where such decree or order or award purports or operate to create, declare, assign, limit, extinguish whether in present or in future any right, title or interest whether vested or contingent of ..... is to direct the judgment debtors to execute the sale deed in favour of the decree holders jointly in their names under sections 47, 51 and order 21 rule 35 c.p.c and in case the judgment debtors refuses or fails to execute and register the sale deed, a request was also made to execute the sale deed by the court itself and register the same in favour of all decree holders jointly ..... direct the judgment debtors to execute and register the sale deed relating to the suit schedule property in favour of the ..... the said rule 15 only gives a power to one of the joint decree holders to file an application to execute the decree for the benefit of all the decree holders, but not for the exclusion of any of ..... under order 21 rule 15 (2), where the court sees sufficient cause for allowing the decree to be executed on an application made under this rule, it shall make such order, as it deems necessary for protecting the interests of the persons who have not joined .....

Government of National Capital Territory of Delhi and Others Vs. Union ...

Court : Delhi

..... /hq/2014/191 dated 04.08.2015 issued by the government of nct of delhi, revenue department in exercise of the powers conferred by sub-section(3) of section 27 the indian stamp act, 1899 (2 of 1899) and rule 4 of the delhi stamp (prevention of under - valuation of instruments) rules, 2007 revising the minimum rates for the purpose of chargeability of stamp duty on the instruments related to sale/transfer of agriculture land is illegal since the said notification was issued without seeking the views/concurrence of ..... krishnan, the learned senior counsel for the petitioner/gnctd that the power to deal with the offences under the prevention of corruption act, 1988 which initially formed part of ipc (sections 161 to 165a) is relatable to entries 1 and 2 of list iii (concurrent list) in respect of which the legislative assembly of nctd has power to make laws and consequently the executive power of gnctd acting through acb extends to enforce criminal law including the offences under ..... shall be a council of ministers in each union territory with the chief minister at the head to aid and advise the administrator in the exercise of his functions in relation to matters with respect to which the legislative assembly of the union territory has power to make laws except in so far as he is required by or under this act to act in his discretion or by or under any law to exercise any judicial or quasi-judicial functions: provided that, in case of difference of opinion between the administrator .....

Musku Mallaiah, S/O Lingaiah Vs. the State of Andhra Pradesh, Represen ...

Court : Andhra Pradesh

Reported in : 2005(1)ALD485; 2004(6)ALT155

..... whether rule 27(4) of the rules is repugnant to the provisions of section 2(10) of the indian stamp act, 1899 and section 17(1)(f) of the registration act, 1908?20. ..... that a plain reading of section 11 makes it abundantly clear that the government is conferred with power to make rules for carrying out all or any of the purposes of the act and such rules may provide for the manner of preparation, compilation, maintenance and amendments of record of rights and other records for the purposes of the act. ..... that a close analysis of section 8(1) and (2) of the act makes it abundantly clear that it bars suits against the government or any officer of government in respect of a claim to have an entry made or in relation to any entry made in any record of rights. ..... it was further contended that decree passed by a civil court declaring title to any land in a suit filed in that respect or any decree passed by the civil court is not a sale or transfer of immovable property and therefore, exempt from registration under section 17(2)(vi) of the registration act, 1908 nor the same is 'conveyance' within the meaning of section 2(10) of the indian stamp act, 1899. ..... the true principle applicable in judging the constitutional validity of rule 27(4) of the rules is to determine whether in its pith and substance, it is a law relatable to entry 45 of list ii of the vii schedule or not?26. .....